Use the following data to find the total direct labor cost variance:
(4,500 units)(4 hrs.)($7/hr.) - (4,500 units)(3.5 hrs.)($7.25/hr.) = $11,812 favorable
| Direct labor standard (4 hrs.@ $ 7/hr.) | $28per unit |
| Actual hours worked per unit | 3.5 hours |
| Actual units produced | 4,500 units |
| Actual rate per hour | 7.25 |
| $11,813 unfavorable. | |
 | $18,000 unfavorable. |
| $18,000 favorable. | |
| $13,500 favorable. | |
| → | $11,813 favorable. |
